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Showing 291–300 of 30455 articles for “Art. Cass. 1ère civ. avis 20-10-2022 n° 22-70.011 B”
I. - Farmers liable for value added tax pay this tax in quarterly instalments equal to at least one fifth of the tax due in respect of the previous year or the last financial year for which the accoun…
I. - Film production companies and audiovisual production companies subject to corporation tax that assume the functions of executive production companies may benefit from a tax credit in respect of t…
…part ; 2° Medicinal products classified as psychotropic. However, these medicinal products remain subject to the specific provisions relating to them respectively, which are set out in articles R. 513…
I. - Subject to the provisions of this section, profits liable to corporation tax shall be determined in accordance with the rules laid down in Articles 34 to 45,53 A to 57,108 to 117,237 ter A et 302…
I.-Subject to the provisions of II and III, the articles mentioned in the left-hand column of the table below shall apply in the Wallis and Futuna Islands, in the wording indicated in the right-hand c…
Orders issued by the Minister for the Economy and Finance and the Minister for Agriculture may: a) designate the parts of the area defined in the preceding article where the formality of an open accou…
…x due in respect of the profits from the practice of that profession including those arising from debts acquired and not yet recovered and which have not yet been taxed is established immediately. It…
The members or shareholders of the companies referred to in Article 1655 ter are personally subject to income tax for the portion of corporate income corresponding to their rights in the company.
Sont également passibles de l'impôt sur le revenu:1° (Abrogated);2° Les personnes de nationalité française ou étrangère, ayant ou non leur domicile fiscal en France, qui recueillent des bénéfices ou r…
Items of income covered by this I that have been waived or relinquished by the lessor to the lessee company between 15 April 2020 and 31 December 2021 under the conditions and within the limits mentio…
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